florida senator marco rubio is this year's recipient. it's running a little behind. we'll go to it live when wisconsin congressman paul ryan speaks. he took the award last year. on tomorrow morning's "washington journal," vermont congressman peter welch on the latest developments in the fiscal cliff negotiations. and then a "politico" tax senator is also on the program. he looks at the estate tax which is set to go up at the end of the year unless congress and the white house act. you can see that starting at 7:00 a.m. eastern time tomorrow morning here on c-span. this morning we also had a look at the fiscal cliff. host: we're looking at different pass expects of the fiscal cliff. today we turn our attention to the alternative minimum tax and the patch that could come from congress if they're able to work out a deal. if they do nothing this will impact 30 million americans. joining to us discuss is georgetown law's john buckley. thank you for being here. john buckley, let's begin. what is the alternative minimum tax? guest: in very simple terms, the alternative mini